⚡ 2026 Exemption Sunset — Act Before January 1st

Protect What You've Built. Pass It Forward.

Strategic estate planning, asset protection, and tax advisory for families and business owners who want their wealth managed with intention.

AV Preeminent Rated
State Bar Certified
500+ Clients Served
Martindale-Hubbell
$0B+Assets Protected
0+Clients Served
0+Years Combined Experience
0Core Practice Areas

Why Leading Families Trust Foundation Estate

Credentials and experience that give you confidence at every stage of the planning process.

AV Preeminent® Peer Rated
State Bar Association Member
Martindale-Hubbell Rated
Estate Planning Specialist
25+ Years Combined Experience
Serving 500+ Families & Business Owners
Important Deadline

The Federal Estate Tax Exemption Sunsets January 1, 2026

The exemption drops from $13.61M to approximately $6M per individual. A couple with $15M in assets could face $3.6M in avoidable estate tax if they haven't acted. The window to plan at today's thresholds closes soon.

Deadline Year
2026January 1st
Act before the sunset — your exemption window is closing.

Our Services

Integrated Strategy. Not Siloed Advice.

Most firms draft documents. We build strategies. Every engagement starts with a full diagnostic — assets, liabilities, family structure, business interests, tax exposure.

person in blue suit holding pen writing on white paper

Estate Planning

Starting at $2,500

Wills, trusts, powers of attorney, and beneficiary coordination built around your goals — not default rules.

  • Revocable & Irrevocable Trusts
  • Healthcare Directives
  • Powers of Attorney
  • Beneficiary Coordination
Schedule Consultation

Asset Protection

Custom Engagement

Entity structuring, domestic asset protection trusts, and creditor-shielding strategies for business owners and professionals.

  • LLC & Entity Structuring
  • Domestic APTs
  • Creditor Shielding
  • Liability Segregation
Schedule Consultation
Stacks of coins with an upward trending green arrow

Tax Advisory

Starting at $1,500

Gift and estate tax minimization, charitable giving strategies, income tax planning, and CPA coordination.

  • Estate Tax Minimization
  • Gift Planning
  • Charitable Giving (Private Foundations)
  • CPA Coordination
Schedule Consultation
a group of people sitting around a table

Business Succession

Custom Engagement

Buy-sell agreements, ownership transition planning, and family business continuity structures that hold up under pressure.

  • Buy-Sell Agreements
  • Ownership Transition
  • Family Business Continuity
  • Key Person Planning
Schedule Consultation
Time-Sensitive

The 2026 Exemption Sunset Changes Everything

The federal estate tax exemption drops from $13.61M to approximately $6M per individual on January 1, 2026 — unless Congress acts. For married couples, that's a loss of $15M+ in protected wealth. Families who haven't updated their plans are sitting on avoidable tax exposure that can't be recovered after the deadline.

Example: A couple with $15M in assets faces $3.6M in avoidable estate tax if the exemption sunsets and no planning is in place.

2026

Exemption Drops to ~$6M / Individual

Current exemption (2025)$13.61M
Post-sunset exemption~$6M
Potential tax exposure for a $15M couple$3.6M+

Don't wait for Congress

Our Approach

Strategy Before Documents.

Most estate planning firms are transactional. We start every engagement with a full diagnostic before a single document is drafted.

Diagnostic Review

We map your full picture: assets, liabilities, family dynamics, business interests, and tax exposure — before recommending a single structure.

Strategy Design

We design a coordinated plan that holds your estate, asset protection, and tax strategy together — not siloed advice from three different advisors.

Ongoing Advisory

Clients on our ongoing model get annual plan reviews, priority access, and a firm that evolves their plan as their life changes.

Client Perspectives

What Our Clients Say

Foundation Estate didn't just draft documents — they showed us exactly what we stood to lose if we didn't act before the exemption changes. We had no idea how exposed we were.

Business Owner, Manufacturing — California

Finally, an estate attorney who understands the tax side. Our CPA and our attorney were never in the same room before. Now they're coordinated, and our plan actually reflects our goals.

Family with $8M Estate — Texas

The ongoing advisory relationship is worth every dollar. Our plan gets reviewed every year, and we've had three major life changes since we started. Every one was handled without scrambling.

Retired Executive — Florida

Common Questions

Answers to the Questions Clients Ask Most

Ready to Protect Your Legacy?

The window to plan at today's thresholds is open. But not for long.

Join 500+ families and business owners who have secured their wealth with a coordinated estate plan. The conversation starts with your full picture — not a document checklist.

Built with Leapd